QRMP Scheme for GST: Quarterly Returns, IFF & PMT-06 Guide 2026

The QRMP (Quarterly Return Monthly Payment) scheme was introduced by the GST Council to reduce compliance burden for small taxpayers. If your clients have an annual aggregate turnover up to ₹5 crore, they are eligible to file GSTR-1 and GSTR-3B quarterly — while still paying tax every month via a simple challan. Understanding the nuances of IFF (Invoice Furnishing Facility) and PMT-06 is essential for every CA firm managing GST compliance.

Who Is Eligible for the QRMP Scheme?

Registered taxpayers with an annual aggregate turnover (AATO) up to ₹5 crore in the preceding financial year are eligible for the QRMP scheme.

Key Eligibility Conditions

• The taxpayer must have filed their GSTR-3B for the preceding month before opting in.
• New registrations can opt into QRMP after the first filing.
• Taxpayers dealing exclusively in nil-rated or exempt supplies are also eligible.
• Composition dealers and Input Service Distributors (ISD) cannot opt into QRMP.

How to Opt In (or Out)

1. 1Log in to the GST portal (www.gst.gov.in)
2. 2Navigate to Services > Returns > Opt-in for Quarterly Return
3. 3Select the quarter and confirm your preference
4. 4The option can be changed only once per quarter, before the last date of the first month of that quarter.

Important: The GST system auto-migrates eligible taxpayers into QRMP. CAs should verify their clients' filing frequency at the start of each quarter.

How Monthly Tax Payment Works Under QRMP

Even though returns are filed quarterly, tax must be paid every month by the 25th of the following month (for M1 and M2 of the quarter). The 3rd month's tax is settled via the quarterly GSTR-3B itself.

PMT-06 Challan: The Monthly Payment Tool

The PMT-06 challan is the mechanism for monthly tax deposits under QRMP. There are two methods:

Method 1 — Fixed Sum Method (35% Rule)

• Pay 35% of the net tax paid in the last quarterly GSTR-3B (if previous quarter was also quarterly)
• Or 100% of tax paid in the last monthly GSTR-3B (if switching from monthly to quarterly)

Example:

If a taxpayer paid ₹1,20,000 net GST in the October–December quarter GSTR-3B, the Fixed Sum payment for January is:

₹1,20,000 × 35% = ₹42,000

Method 2 — Self-Assessment Method

• Calculate the actual tax liability for the month based on sales, purchases, and ITC.
• Use the current month's outward and inward supply details to arrive at net GST payable.
• More accurate but requires more data entry each month.

Tip: The Fixed Sum Method works best for taxpayers with stable turnovers. Use the Self-Assessment Method if the business is seasonal or has significant ITC fluctuations.

Invoice Furnishing Facility (IFF) Explained

One of the biggest concerns for quarterly filers is that their B2B buyers cannot claim ITC until the supplier's GSTR-1 is filed. To solve this, the GST Council introduced the Invoice Furnishing Facility (IFF).

What IFF Allows

• Upload B2B invoices for Month 1 and Month 2 of the quarter (not Month 3)
• Buyers can view these invoices in their GSTR-2B and claim ITC without waiting for the quarterly GSTR-1
• IFF is optional — GSTR-1 filed at the end of the quarter captures all invoices anyway

IFF Filing Due Dates

Note: IFF does not include B2C invoices, exports, or nil-rated supplies. Those go directly into the quarterly GSTR-1.

Step-by-Step IFF Filing

1. 1Go to Services > Returns > Invoice Furnishing Facility on the GST portal
2. 2Select the financial year and the relevant month
3. 3Upload B2B invoice details — GSTIN, invoice number, date, taxable value, and tax amount
4. 4Submit and file using DSC or EVC

Quarterly GSTR-1 and GSTR-3B Filing

At the end of each quarter, the taxpayer must file both the outward supply return and the summary return.

GSTR-1 (Quarterly)

• Covers all outward supply details including B2B, B2C, exports, and credit/debit notes
• Due date: 13th of the month following the quarter end

- Q3 (Jan–Mar): 13th April

- Q4 (Apr–Jun): 13th July

GSTR-3B (Quarterly)

• Summary return capturing tax liability, ITC availed, and net tax payable
• Due date varies by state:

- Up to ₹5 crore turnover: 22nd (Category 1 states) or 24th (Category 2 states) of the month following quarter end

Late fee alert: Late filing of GSTR-3B under QRMP attracts ₹50/day (₹25 CGST + ₹25 SGST), capped at ₹2,000 per return for nil-tax periods and ₹10,000 for others.

Common QRMP Mistakes to Avoid

1. 1Missing the PMT-06 deadline — Monthly payment by the 25th is mandatory; delays attract interest at 18% p.a. from the due date.
2. 2Skipping IFF for large B2B clients — Buyers who need ITC urgently will face cash-flow pressure if you skip IFF for Month 1 and Month 2.
3. 3Assuming "quarterly" means no monthly action — Many taxpayers miss the PMT-06 challan because they conflate the return frequency with payment frequency.
4. 4Wrong 35% base for Fixed Sum — Always use the net tax paid (after ITC set-off) from the previous quarterly GSTR-3B, not the gross liability.
5. 5Switching preference mid-quarter — The quarterly/monthly toggle only takes effect from the start of the next quarter; changes made mid-quarter are ignored.

How corpus Helps

Managing QRMP compliance across dozens of clients is where corpus makes a measurable difference:

• Automated PMT-06 tracking: corpus sends alerts 5 days before each monthly challan due date, with a pre-filled liability estimate drawn from the previous quarter's return.
• IFF dashboard: View all pending B2B invoices for IFF upload in one screen, filtered by client and month — no spreadsheets, no missed uploads.
• GSTR-2B reconciliation: corpus auto-matches each client's purchase register against their GSTR-2B data, surfacing mismatches well before the quarterly GSTR-3B deadline.
• Multi-client compliance calendar: One view shows every QRMP and non-QRMP client's due dates, colour-coded by risk and days remaining.
• Full audit trail: Every PMT-06 payment, IFF filing, and GSTR-3B submission is logged with timestamps and user details for future reference during GST audits.

Whether you manage 5 clients or 500, corpus gives your team the structure to stay ahead of QRMP deadlines without last-minute scrambles or missed payments.

Conclusion

The QRMP scheme is a genuine compliance relief for small taxpayers — but the relief only materialises if your internal processes are disciplined. Monthly PMT-06 payments, timely IFF uploads for key B2B customers, and clean quarterly reconciliation are the three pillars of error-free QRMP compliance.

As a CA or tax professional, having a system that automates due-date alerts, pre-fills challan amounts, and flags reconciliation mismatches is no longer a luxury — it's the baseline. Start your free corpus trial today and see how your team can handle QRMP compliance for every client, every quarter, without the chaos.